I refer to a letter of mine in your newspaper on corruption and the instruments to be institutionalized to stop it. To facilitate the work and examination of the internal control system, the particular governmental entity described in my previous letter should have an Internal Auditing Section staffed with qualified internal Auditors, Accountants etc. The internal Auditors, Accountants etc. would have to be trained in certain particulars of the Local Laws as per (Integrity Commission Act ; Fiscal Management and Accountability Act; The Audit Act and The Criminal Law Enforcement Act). They would also have to be familiar with and have a sound working knowledge of the USA Foreign Corrupt Practices Act ( FCPA); the UK Bribery Act 2010 ( UKBA ); the Organization for Economic Co- operation and Development ( OECD ) “ Good practice guidance on internal controls ,ethics and compliance” and Canada’s Corruption and Foreign Public Officials Act ( CFPOA )
It is expected that the entity would have a Legal Department or have the ability to buy in Legal Services because the application of laws etc. would be an integral part of testing the compliance of various elements of the compliance program. In addition to the training of the internal auditors etc.+ it is essential for all Policy Makers, Directors, Managers ,Senior Officers and Employees to receive training on the elements and the intended workings and application of the Anti- Bribery / Anti- Corruption Policy( AB /AC ).
All Managers and Officers engaged in high corruption risks areas (Divisions Departments and Sections) should receive dedicated and focused training on compliance as it relates to Anti- Corruption Compliance Program (ACCP). As part of the Internal Control System the entity should design and put into place a Code of Conduct; the Code of Conduct should reference the Anti-Bribery /Anti-Corruption Policy( AB/AC and the Anti-Corruption Compliance Program (ACCP ), the Code of Conduct should apply to All Employees, Directors, Contract Employees and Private Contractors who provide services to the entity.
Since the Code of Conduct references the Anti- Bribery/Anti- Corruption Policy (AB/AC) and the Anti- Corruption Compliance Program( ACCP) there should be included and defined in the Code the following: (A). Bribery, Corruption, Kickback. (B). Facilitation Payments. (C). Conflict of Interest. D). The Protection, Care and Use of the Entity’s Assets. E).The Treatment of Confidential Information. (F).The Giving and Acceptance of Gifts, Entertainment and other Favors and (G).The Use of Computers and other Electronic Resources to commit crime. (Please note that the above list is not exhaustive.)
The Code of Conduct should address the question of violations of the standards as set out in the Code and should have clear guidelines for appropriate discipline of such violation. There should be periodic statutory internal auditing of the internal financial controls and other control systems, these statutory audits are very important because they are intended to test the compliance of activities with various elements of the compliance program and also to uncover new corruption risks ,that might have been overlooked or would have developed since the last risks assessment.
The communication of the Anti- Bribery / Anti- Corruption Policy (AB/AC ) and the Anti- Corruption Compliance Program ( ACCP ) to all employees and the public is an important internal control activity because it assist with enhancing awareness and understanding of the policy and the program ,it is felt that in making the information available it would assist in more effective monitoring, as a general rule the policy and program are of no use unless they are effectively communicated and accessible throughout the entity and the wider community ( Local and International ).
In a nut shell what I have attempted to do is to outline some of the necessary activities that the Policy Makers, the Board of Directors, the Senior Officers and Managers must consider if they want to put in place systems to confront corruption risks. In our country I believe that we have a number of entities in the Public Sector that provide services that are high in dollar value to companies (Local and International) that operate in industries that rank very high on the Corruption Indexes and we must therefore try to manage the corruption risks associated with the provision of services.
If the Policy Makers ,the Board of Directors ,the Senior Officers and Managers are desirous of developing and putting into place at their entity an Anti- Bribery / Anti- Corruption Policy ( AB/AC) and its companion an Anti-Corruption Compliance Program (ACCP) and they do not have the in-house expertise then I would suggest that they go out and hire in the services ; I believe that some entities may be able to obtain funding from an International Development Organization to undertake such a project
Finally, I hope that this letter generates discussions as to how the Policy Makers ,the Board of Directors ,the Senior Officers and Managers would go about evaluating their entities corruption risks and developing and implementing an Anti- Bribery/ Anti-Corruption Policy (AB/AC) and its companion an Anti-Corruption Compliance Program (ACCP ).
AA; MBA (Hons); BSc (Hons)
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